Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 27 for “"Financial Reporting Quality"”.
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Noncompliance, financial reporting quality and director turnover
… effects of noncompliance with securities laws on financial reporting quality and director turnover. The thesis consists of three main chapters. Chapter 2 introduces the enforcement actions brought by the Securities and Exchange Commission (SEC), based on which I collect data on noncompliance …
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General Counsel Characteristics and Financial Reporting Quality
… counsel (GC) plays a key role in a firm’s financial reporting system as a participant and governance monitor. As a participant in various disclosure and filing processes and advisor in transactional activities reflected in the firm’s reported results, the GC directly influences a firm’s …
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Essays on financial reporting quality and auditor attributes
… of three stand-alone essays in the areas of financial reporting quality and auditor attributes. The first essay investigates how test power impacts research relevance and uses earnings management research as the case. I argue that the relevance of accounting research outside of academia is …
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Financial reporting quality and the quiet Life by Mihir N. Mehta.
… I study whether the governance role of financial reporting can mitigate adverse effects arising from managerial preferences for a quiet life. I hypothesize and find evidence that after changes in the mid 1990's to Delaware's takeover protection regime, Delaware firms with higher …
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Financial reporting quality and uncertainty about credit risk among the ratings agencies
I study whether financial reporting quality resolves uncertainty about credit risk by examining how it affects disagreement between rating agencies. I find better reporting quality is associated with less uncertainty about credit risk as captured by disagreement about ratings between the agencies. …
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THE IMPACT OF INTERNAL AUDITORS' PROFESSIONAL AND SOCIAL AFFILIATIONS ON FINANCIAL REPORTING QUALITY
… governance actors have been shown to influence financial reporting quality (e.g., Beasley et al., 2009; Naiker & Sharma, 2009; Bruynseels & Cardinaels, 2014, Wilbanks, Hermanson, & Sharma, 2017), yet the impact with regard to internal audit is unknown but potentially significant since internal …
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The control environment and financial reporting quality : does "tone at the top" matter?
… style of top management related to an entity’s financial reporting quality? The answer is important because the control environment, which includes management’s philosophy and operating style under COSO, is presumed to be the foundation of internal control necessary for effective transaction …
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An Analysis of the Financial Reporting Quality of Early Adopters of Accounting Standards Update, ASU 2016-02
<p>In 2016, the Financial Accounting Standards Board updated the way lease transactions are reported. This paper offers insight into the financial reporting quality of the early adopters of Accounting Standards Update on Leases, ASU 2016-02. Methodology modeled after an event study on clawback …
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The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements
… particularly Chief Audit Executives, recognize financial accounting expertise as a significant base of audit committee (AC) power in the financial reporting process. However, such an AC expertise (i.e., financial accounting expertise) does not "counterbalance" internal auditors' perceived …
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Audit committee, corporate governance and the Sarbanes-Oxley Act 2002
… Act 2002 aimed to improve listed companies' financial reporting standards and protect shareholders' interests. However, most of the provisions are perceived to be costly to U. S. issuers and benefits of the Act have continued to be the subject of much debate. This thesis utilises a unique …
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International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province
… companies to follow either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International Accounting Standards Board (IASB) in 2009 as an alternative framework for eligible entities, offering an option instead of the complete set of …
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The impact of IAS 36 on the quality of financial statements for UK companies: A multi-dimensional analysis of impairment of assets
… Accounting Standard 36 (IAS 36) on the quality of financial statements for UK companies. The study focuses on the impairment of assets, aiming to understand the factors affecting impairment timeliness, the role of audit industry specialisation, and the extent of compliance with …
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Determinants and Consequences of Risk Management Committee Formation
… examines the determinants and consequences of financial institutions voluntarily forming risk management committees (RMCs). Specifically, I determine whether RMCs are related to a change in risk outcomes, an increase in profitability, a change in hedging and trading derivative structures, and …
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Usefulness of goodwill impairment under SFAS No. 142 in reflecting the relative efficiency of firms
… under SFAS No. 142 whether it improves financial reporting quality by better reflecting the underlying relative efficiency of a firm. A firm's relative efficiency is measured by using Data Envelopment Analysis (DEA). The analysis is undertaken on three selected industries--durable …
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Does accounting quality mitigate risk shifting?
This study examines the effect of financial reporting quality on risk shifting, an investment distortion that is caused by shareholders' incentives to engage in high-risk projects that are detrimental to debt holders. I use asymmetric timeliness to proxy for a dimension of accounting quality that …
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Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services, Clawback Provisions, and Out-Of-Period Adjustments
… This could indicate an improvement in financial reporting quality or could indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and would be an apt way to perpetuate opportunistic disclosure and …
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Accounting for the environment, earnings quality and financial performance
… between corporate carbon emissions and financial reporting quality, emphasizing the economic implications of sustainability practices. The research is structured into three chapters, each exploring key themes related to Corporate Social Responsibility (CSR), Environmental, Social, and …
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How review ambiguity and access costs of SEC review correspondence affect investor judgments
… often reveals information about firms’ financial reporting quality, which has important implications for investors’ processing of financial information and investment judgments. However, there is little evidence on how characteristics of review correspondence influence investors’ …
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The Effect of Self-Disclosing Misconduct on Supplier-Customer Contracting: Does It Pay to Be Transparent?
… contracts for difficult-to-monitor but quality-incentivizing cost-plus contracts after the mandate takes effect. These findings suggest that self-disclosure improves firms' contracting prospects by reducing customers' expected losses from misconduct, and can substitute for costly …
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A More Efficient and Effective Objective Measure of Financial Disclosure Quality: Omissions of Seven Key Financial Statement Variables
… Chapter One proposes a new and simple measure of financial reporting quality. Chapter Two and Chapter Three apply this new measure to examine the association between financial reporting quality and firms' internal governance issues, such as internal control quality and a possible outcome of …
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